California Revenue and Taxation Code ARTICLE 2 - Suit for Refund

• Section 55242.
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or...
• Section 55243.
  Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an...
• Section 55244.
  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to...
• Section 55245.
  Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of...
• Section 55246.
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fee due from the plaintiff, and the...
• Section 55247.
  In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.5, upon the amount found...
• Section 55248.
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the...

Last modified: October 22, 2018